The Arizona Tax Expenditure Report is a study prepared for the Governor and the Legislature by the Arizona Department of Revenue's Office of Economic Research and Analysis. The purpose of this report is to provide a better understanding of the costs associated with the existing set of tax exemptions, exclusions, deductions, and credits. There are sections on every tax imposed in Arizona. In each section, provisions dealing with that specific tax type are analyzed.

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or heads of household taxpayers and up to $400 for married taxpayers that file a joint return.

The mission statement of the Department of Revenue is to serve the people of Arizona by administering tax laws with integrity, fairness and efficiency. It is our vision that we set the standard for tax services. Tax laws that fall under the department’s purview are primarily in the areas of income, transaction privilege (sales), use, luxury, withholding, property, estate, fiduciary, bingo, and severance.

In September 2005, some concerned Walker residents contacted the Arizona Department of Health Services in regards to the quality of groundwater in the area. The residents petitioned ADHS to perform well water tests to determine the character of the water, and whether there is any potential health risk associated with consuming or using the water. In response to the concerned community members and in agreement with the Agency for Toxic Substances and Disease Registry, ADHS collected water samples from the site and completed a health consultation. This health consultation evaluates if the levels of lead and other metals in the private wells in Walker area pose any adverse health effects.

Previous studies at Lake Havasu and Lake Powell, combined with other national data indicate that carbon monoxide poisoning from recreational watercraft can create a significant health hazard. The current study was designed not to repeat the 2003 study. Instead, it was designed to explore the potential health effects of carbon monoxide under the conditions of Humbug Cove. Humbug Cove is known for congregating idling boats, higher frequency of alcohol consumption, and being a location that was secluded and sheltered from breezes or wind.